Legal basis: Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses. The scope of employee welfare expenses is as follows:
1, the equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not yet implemented social functions separately, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barbershops, clinics, nurseries and sanatoriums, and the wages and salaries, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.
2. Subsidies and non-monetary benefits for employees' health care, life, housing and transportation.